当前有不少企业存在着比较严重的潜亏问题,受到有关方面的关注。据笔者调查,也有不少企业存在着“潜盈”问题,一般是在企业经济效益较好、营业外收入较多时,打着“以旺养淡”、“以丰养歉”的招牌,将企业的一部分收入或盈利,在帐务处理时进行截留或隐匿,不及时完整地体现企业的财务成果。笔者认为,“潜盈”和潜亏是一 At present, there are many companies with relatively serious potential losses and they are concerned by relevant parties. According to the author’s investigation, there are also many enterprises that have the problem of “submerged surplus”. Generally, when the company’s economic benefits are good and there are many non-operating incomes, the company’s name is “Benefiting with the light,” and “Feng Feng apologizes”. A part of the income or profit of an enterprise is withheld or concealed during account processing and does not fully reflect the financial results of the enterprise. The author believes that the “latent earnings” and potential losses are a